2018 (2) TMI 1228

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..... Nair, Assistant Commissioner (AR) Per: Ramesh Nair This appeal is directed against order of the Commissioner, whereby learned Commissioner has rejected the request of the appellant of common registration for their other plot no. N-211/2/17. The Commissioner rejected the application only on the ground that between appellants existing unit and other unit for which common registration was so....

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....order. 4. On carefully considering the submissions made by learned AR and grounds of appeal, I find that the important factors for grant of the common registration are prescribed in para 2.2 of Chapter 2 of the CBEC Excise Manual of Supplementary instructions which read as below:- "Separate registration is required in respect of separate premises except in cases where two or more premi....

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.... (8) Any other factor as may be indicative of inter-linkage of the manufacturing processes. This is neither an exhaustive list of indicators nor each indicator is necessarily in each case. The Commissioner has to decide the issued from case to case." From the above, it can be seen that the important factor is that both the units which should belong to one entity and certain cr....